Allahabad Court November 2004 Judgments
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Rampur Distillery and Chemical Co. Vs. State of U.P. and ors.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: 2005(1)AWC334
R.K. Agrawal, J.1. By means of the present writ petition filed under Article 226 of the Constitution of India the petitioner-M/s. Rampur Distillery & Chemical Company, Rampur, seeks the following reliefs :(i) issue a suitable writ, order or direction in the nature of certiorari calling for the record and quashing the demand order dated 27th January, 1999 (Annexure-8 to the writ petition).(ii) issue a writ, order or direction in the nature of mandamus commanding the respondents not to recover any amount in pursuance of the notice dated 27th January, 1999 towards interest.(iii) issue a writ, order or direction in the nature of mandamus commanding the respondents to refund the amount of sum of Rs. 73,380 deposited by the petitioner on 3rd April, 1996 under protest after conferring the similar benefit as has been conferred upon M/s. Mohan Meakins Ltd. in Writ Petition No. 699 of 1996.(iv) issue a writ, order or direction in the nature of mandamus declaring the order of Excise Secretary dat...
Commissioner of Income-tax Vs. Badri Nath Ganga Ram
Court: Allahabad
Decided on: Nov-10-2004
Reported in: [2005]273ITR485(All)
Prakash Krishna, J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question for the opinion of this court at the instance of the Commissioner of Income-tax, Allahabad, for the assessment year 1977-78 :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in directing the Income-tax Officer to grant registration to the assessee-firm ?'2. The facts of the case are as follows :The assessee-respondent filed an application for registration of the firm for the year 1974-75 along with the instrument of partnership deed dated September 22, 1973. In the partnership deed the following persons are partners : (1) Badri Prasad 19 paise in a rupee(2) Ganga Ram 25 paise in a rupee(3) Shankar Lal 19 paise in a rupee(4) Jamuna Prasad 25 paise in a rupee(5) Gopi Nath 06 paise in a rupee 3. Besides the above partners one Lakhan Lal (minor) was admitted to the benefits of partnership to the extent of six paise in a rupee and has been made ...
Mahanand (D.) Through L.Rs. Vs. Gaon Sabha Manik Patti and anr.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: 2005(1)AWC934
Poonam Srivastava, J.1. Heard Sri B.K. Srivastava learned counsel for the appellant. Defendant-respondent No. 1 Gram Sabha Manik Patti, through its Pradhan Manik Patti, Taluqa Chauthar, Tehsil Gyanpur, district Varanasi has been arrayed as respondent No. 1 Sri V.K. Singh has filed his appearance on behalf of respondent No. 1 but is not present in the Court. Learned standing counsel appears for the respondent No. 2 State of U.P. through Collector. The second appeal is being taken up in the revised list.2. The present second appeal has been filed by the plaintiff against a concurrent judgment and decree dated 14.10.1981 passed by IInd Additional District Judge, Varanasi in Civil Appeal No. 39 of 1971 confirming the judgment and decree dated 17.9.1971 passed by the Munsif Bhado at Gyanpur in Original Suit No. 2 of 1970, Mahanand v. Gram Sabha and Anr.. The sole plaintiff-appellant died and his heirs have been substituted and have already been brought on record on 9.12.2003. A suit for per...
Commissioner of Income-tax Vs. Abbas Wazir (P.) Ltd.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: [2005]274ITR448(All)
R.K. Agarwal, J.1. The Income-tax Appellate Tribunal, Allahabad, has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as 'the Act', for opinion to this court for the assessment year 1978-79 :'1. Whether, on the facts of the case, there was material before the Tribunal to hold that the financial position of the debtors had deteriorated and the recovery of even the principal amount had become doubtful ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the addition of Rs. 37,776 made on account of accrual of interest ?'2. and for the assessment year 1979-80:'1. Whether, on the facts of the case, there was material before the Tribunal to hold that the financial position of the debors had deteriorated and the recovery of even the principal amount had become doubtful ?2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in deleting th...
Mahabir Rice Mill Vs. Income Tax Officer
Court: Allahabad
Decided on: Nov-10-2004
Reported in: (2005)194CTR(All)359; [2005]277ITR317(All)
R.K. Agrawal, J.1. In the present appeal filed under Section 260A of the IT Act, 1961 (hereinafter referred to as the Act), the appellant alleges that five substantial questions of law arise out of the order dt. 4th Dec, 2002, passed by the Tribunal, Allahabad, relating to the asst. yr. 1991-92.2. Briefly stated, the facts giving rise to the present appeal are as follows :The appellant is carrying on business of manufacturing of rice from paddy and its sale. During the course of assessment proceedings for the asst. yr. 1991-92, the AO asked the appellant to intimate the basis of valuation of closing stock. The appellant stated that the valuation of the closing stock has been taken at the cost price. It had valued the common paddy @ Rs. 199.87 per quintal and fine paddy @ Rs. 200 per quintal. The AO directed the appellant to give market rate of fine paddy and common paddy as on 31st March, 1991, whereupon the appellant filed a letter from the Marketing Inspector in which supporting pric...
Janki Das Lachchmi NaraIn Vs. Commissioner of Income-tax and anr.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: (2005)196CTR(All)53; [2005]274ITR155(All)
R.K. Agarwal, J.1. By means of the present writ petition filed under 1 article 226 of the Constitution of India, the petitioner, M/s. Janki Das Lachchmi Narain, seeks a writ, order or direction in the nature of certiorari quashing the order dated February 15, 1999, passed by the Commissioner of Income-tax, Allahabad, respondent No. 1, filed as annexure 5 to the writ petition. The petitioner further seeks a writ, order or direction directing respondent No. 1 to entertain the application under the Kar Vivad Samadhan Scheme, 1998, filed on December 22, 1998, for the assessment year 1993-94 and issue necessary order under the aforesaid scheme and other consequential reliefs.2. Briefly stated, the facts giving rise to the present petition are as follows : 3. The petitioner is a registered partnership firm and is engaged in the business of edible oil, etc. For the assessment year 1993-94, an assessment was framed by the Deputy Commissioner of Income-tax, Special Range, Allahabad, vide order ...
Commissioner of Income-tax Vs. Hanuman Rice Mills
Court: Allahabad
Decided on: Nov-10-2004
Reported in: [2005]275ITR79(All)
1. The Income-tax Appellate Tribunal at the instance of the Commissioner of Income-tax, Lucknow, has referred the following two questions under Section 256(2) of the Income-tax Act, 1961 (hereinafter, referred to as 'the Act'), for the opinion to this court :'1. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct in allowing the assessee's claim under Sections 80J and 80HH of the Income-tax Act ?2. Whether, on the facts and in the circumstances of the case, and especially in the absence of labour register and also the admitted fact that the mill was not registered under the Factories Act, the registration under the Factories Act, 1948, being obligatory if ten or more persons were employed, there was material with the Tribunal to hold that the assessee-firm satisfied the condition laid down in Sections 80J(4)(iv) and 80HH(2)(iv) of the Act ?'2. The assessment year involved in the present reference is 1977-78. The respondent-assessee is a ...
The Commissioner of Income Tax (Central) Vs. J.K. Oil Mills Co. Ltd.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: [2005]277ITR359(All)
Prakash Krishna, J.1. The Income Tax Appellate Tribunal, Allahabad has referred the following question of law for the opinion of the Court, under Section 256(1) of the Income Tax Act, 1961, hereinafter referred to as the Act.'Whether on facts and circumstances of the case, the Income Tax Appellate Tribunal was justified to hold that depreciation on machinery used in an ice factory is admissible at the rate of 15%?'2. Assessment year 1977-78 is involved. The assessee/respondent is a limited company and it derives income from sale of ice and medicines. The only issue relates to the rate of depreciation allowable on ice manufacturing machinery. It was allowed at the rate of 5% by the I.T.O. on the ground that the machinery used in ice factory consisted mainly condensers. This order was modified by the CIT (Appeals). It allowed the depreciation at the rate of 10% as admissible to the general machinery. He was of the view that the machinery of ice factory is not specified separately in the ...
Jagmohan and Etc. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: II(2005)BC456; 2005CriLJ1361
ORDERAmar Saran, J.1. Heard Sri P.C. Srivastava, learned counsel for the applicant and Sri Dharmendra Singhal, learned counsel for the complainant and perused the materials on record. These connected applications under Section 482, Cr. P.C. have been filed for quashing the proceedings against the applicants-Jagmohan Singhal in the first application and Smt. Kamlesh Singhal in the second application, in Criminal Case No. 1590/9 of 1997 Km. Laxmi Garg v. Jagmohan Singhal under Section 138 of the Negotiable Instruments Act.2. A complaint was filed by the opposite party No. 2 alleging that different cheques to the tune of Rs. 4,37,000/- have been issued on or between 12-7-1994 and 5-4-1995 by way of a loan. However, on non-payment of Rs. 3 lacs, the applicant and his wife co-accused-Smt. Kamlesh Singhal gave a cheque of Rs. 3 lacs bearing Cheque No. 117511 drawn on Nainital Bank Ltd., Muzaffar Nagar. The applicant-Jagmohan Singhal is said to have signed all the cheques, however, when the c...
Ashok Kumar and ors. Vs. State of U.P. and anr.
Court: Allahabad
Decided on: Nov-10-2004
Reported in: 2005(1)ESC143
Arun Tandon, J.1. Heard Sri Rajesh Kumar Srivastava, learned Counsel for the petitioners and Sri Piyush Shukla, learned Standing Counsel for the respondents.2. Petitioners, who are four in number were initially appointed as Dark Room Assistants under various Chief Medical Officers in the Health Department of the State of Uttar Pradesh for the period of 1986 to 1992. The petitioners have been working on their respective posts of Dark Room Assistants in the prescribed pay-scale.3. On 24th January, 1997, the Director General, Medical and Health, U.P. Lucknow, respondent No. 2 with reference to the Government Order dated 29th February, 1988 issued a circular whereby it was provided that 25% posts of X-ray Technicians may be filled up by appointing the Dark Room Assistants after they had completed the training of X-ray Technician. In the said circular the qualifications for being sent for training as X-ray Technicians were also specified. The mimimum qualifying service for the said purpose ...
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